Revised Code of Washington
2023 Archive

Chapter 82.38 RCW
FUEL TAX ACT
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.38.010Statement of purpose.
82.38.020Definitions.
82.38.030Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
82.38.031Tax imposed—Intent.
82.38.032Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.033Payment of tax by a nonlicensee.
82.38.035Tax liability.
82.38.050Tax liability on leased motor vehicles.
82.38.055Bonding requirements.
82.38.060Tax computation on mileage basis.
82.38.065Dyed special fuel use—Authorization, license required—Imposition of tax.
82.38.066Dyed special fuel—Requirements—Marking—Notice.
82.38.072Dyed special fuel—Penalties.
82.38.075Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.
82.38.080Exemptions.
82.38.090Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
82.38.100Special fuel trip permits—Penalty—Fees.
82.38.110Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
82.38.120Issuance of license—Refusal.
82.38.140Fuel records—Reports—Inspection.
82.38.150Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
82.38.160Computation and payment of tax—Remittance—Electronic funds transfer.
82.38.170Civil and statutory penalties and interest—Deficiency assessments.
82.38.180Refunds and credits.
82.38.183Refund to aeronautics account.
82.38.190Claim of refund or credit.
82.38.195Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
82.38.200Suits for recovery of taxes illegally or erroneously collected.
82.38.205Injunctions—Writs.
82.38.210Tax lien—Filing.
82.38.220Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
82.38.230Delinquency—Seizure and sale of property—Notice—Distribution of excess.
82.38.235Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.38.245Bankruptcy proceedings—Notice.
82.38.255Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
82.38.260Administration and enforcement.
82.38.270Violations—Penalties.
82.38.275Investigatory power.
82.38.280State preempts tax field.
82.38.290Disposition of funds.
82.38.300Judicial review and appeals.
82.38.310Agreement with tribe for fuel taxes.
82.38.320Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.
82.38.360Fuel tax evasion—Seizure and forfeiture.
82.38.365Fuel tax evasion—Forfeiture procedure.
82.38.370Fuel tax evasion—Forfeited property.
82.38.375Fuel tax evasion—Return of seized property.
82.38.380Fuel tax evasion—Search and seizure.
82.38.385Rules.